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08.11.2024

1. The petitioner has sought temporary bail for the purpose of attending marriage ceremony of his younger brother which is stated to be scheduled on 9th and 10th November, 2024.

2. Heard and considered.

3. The petitioner has been arrested in a case arising out of the Crime No. 15/2024 for the commission of offences under Sections 8/21/22/29 NDPS Act. As per case of the prosecution, commercial quantity of contraband drugs was recovered from the possession of the petitioner on 27.08.2024 when he along with co-accused was travelling in a bus. The investigation is stated to be still in progress.

1. By the present petition, the petitioner challenges the proceedings in Complaint Case No. 476576/2016 filed by the respondent under Section 138 of the Negotiable Instruments Act, 1881 ('NI Act').

2. The complaint was filed alleging that the petitioner and other co-accused persons, acting on behalf of the accused company namely M/s Fresco Foods Pvt. Ltd., entered into an agreement dated 12.03.2009 with the complainant whereby the respondent disbursed a sum of ₹1,60,00,000/- as a venture capital amount to the accused. This venture capital assistance was refundable upon the full repayment of the term loan. It is the case of the respondent that the accused undertook that in the event of the venture capital amount not being refunded on the same date as that of the repayment of the term loan from the bank, the same would attract interest at the same rate as that being charged by the bank for the term loan.

TUSHAR RAO GEDELA, J.

1. Present appeal has been preferred under Clause X of the Letters Patent Act, 1866 assailing the judgement dated 10th September, 2024 passed by the learned Single Judge whereby the underlying writ petition bearing W.P.(C) 12165/2024 filed by the appellant was dismissed. The appellant also seeks quashing of the NEET Disability Certificate issued by respondent no.2 as well as the Medical Report of the AIIMS, New Delhi dated 6th September, 15:01:10 2024; and prays for declaring the appellant eligible to pursue medical courses and allowing him to take part in the ongoing counselling process. Alternatively, the appellant seeks re-evaluation and re-assessment of his suitability to pursue MBBS course notwithstanding the impugned Regulations. A challenge is also made to Footnote 3 to Appendix H-1 to the Competency Based Medical Education Curriculum (CBME) Regulations, 2023 being ultra vires Articles 14 and 19(1)(g) of the Constitution of India, 1950 and violative of the Rights of Persons with Disabilities Act, 2016, along with directions to the respondent no.1 to issue fresh Regulations/Guidelines in this respect.

Heard learned counsel for the petitioners and learned APP for the State.

2. The petitioners apprehend their arrest in a case registered for the offences punishable under Sections 341, 323, 324, 325, 452, 307 and 504/34 of the Indian Penal Code.

3. All the F.I.R. named accused persons including these petitioners in furtherance of their common intention armed with deadly weapons are said to have assaulted the informant and his family members with intention to kill them due to which they sustained injuries on vital part also.

These are appeals preferred by the assessee against orders of the Learned Commissioner of Income Tax (Appeals)/NFAC, (hereinafter in short "the Ld.CIT(A)"), Delhi, dated 19.02.2024/20.02.2024 for the Assessment Year (hereinafter in short "AY") 2017-18.

2. First, will take up ITA No 701/Chny/2024 against Ld CIT(A) order dated 19.02.2024; and note that the main grievance of the assessee is against the action of the Ld.CIT(A) confirming the following actions of the AO (i) making an addition of Rs.19,28,069/- as unexplained money on ITA Nos.701, 743 to 745/Chny/2024 (AY 2017-18) M/s. Covai Marketing :: 2 ::

1.     This First Appeal under Section 19 of the Consumer Protection Act, 1986 (in short, 'the Act') challenges the order dated 16.02.2018 in complaint no. CC/26 of 2012 of the Rajasthan State Consumer Disputes Redressal Commission, Jaipur (in short, 'the State Commission') allowing the complaint and directing the opposite parties no.1 to 4 jointly and severally to pay Rs.50 lakh to the complainant as compensation for medical negligence for the death of his son with simple interest @ 9% per annum from the date of the complaint (23.04.2012) till the date of payment within 2 months of the order.

2.     I have heard the learned counsel for both the parties and perused the material on record carefully.

This is an appeal filed by the Assessee directed against the order of ld.Commissioner of Income Tax(Appeal)[NFAC], under section 250 of the Income tax Act, 1961 dated 28.06.2024 for A.Y.2019-20. The assessee has raised the following grounds of appeal :

"1. The Ld.CIT(A) has wrongly confirmed the disallowance of deduction of Rs.15,60,115/- claimed by the appellant u/s.80P(2)(a)(i) of the Income Tax Act, 1961.

2. Alternatively, the interest income earned by the appellant from the investments in a co-operative bank is also eligible for deduction under section 80P(2)(d) of the Income Tax Act, 1961.

3. The Appellant crave leave to add, delete, amend, alter, vary and/or withdraw all or any one of the above grounds of appeal."

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI "B" BENCH: NEW DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI YOGESH KUMAR US, JUDICIAL MEMBER [Assessment Year : 2014-15] ITO, vs Discoveri Media Group, Gurgaon. 97B, Udyog Vihar, Phase-V, Gurgaon-122002.

PAN-AAIFD8766G APPELLANT RESPONDENT [Assessment Year : 2014-15] Discoveri Media Group vs ITO, C/o-S.L.Poddar & Co., Ward-1(4), Gokul Apartment, E-3A, Kantichandra Gurugram. Road, Bani Park, Jaipur, Rajasthan-302016. PAN-AAIFD8766G APPELLANT RESPONDENT [Assessment Year : 2015-16] ITO, Vs Discoveri Media Group, Gurgaon. 97B, Udyog Vihar, Phase-V, Gurgaon-122002. PAN-AAIFD8766G APPELLANT RESPONDENT [Assessment Year : 2015-16] Discoveri Media Group, vs ITO, 97B, Udyog Vihar, Phase-V, Ward-1(4), Gurgaon-122002. Gurugram. PAN-AAIFD8766G APPELLANT RESPONDENT Appellant by Shri S.L.Poddar, Adv. Respondent by Shri B. K.Singh, Sr.DR Date of Hearing 01.10.2024 Date of Pronouncement 12.11.2024 Page | 1

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI "B" BENCH: NEW DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI YOGESH KUMAR US, JUDICIAL MEMBER [Assessment Year : 2014-15] ITO, vs Discoveri Media Group, Gurgaon. 97B, Udyog Vihar, Phase-V, Gurgaon-122002.

PAN-AAIFD8766G APPELLANT RESPONDENT [Assessment Year : 2014-15] Discoveri Media Group vs ITO, C/o-S.L.Poddar & Co., Ward-1(4), Gokul Apartment, E-3A, Kantichandra Gurugram. Road, Bani Park, Jaipur, Rajasthan-302016. PAN-AAIFD8766G APPELLANT RESPONDENT [Assessment Year : 2015-16] ITO, Vs Discoveri Media Group, Gurgaon. 97B, Udyog Vihar, Phase-V, Gurgaon-122002. PAN-AAIFD8766G APPELLANT RESPONDENT [Assessment Year : 2015-16] Discoveri Media Group, vs ITO, 97B, Udyog Vihar, Phase-V, Ward-1(4), Gurgaon-122002. Gurugram. PAN-AAIFD8766G APPELLANT RESPONDENT Appellant by Shri S.L.Poddar, Adv. Respondent by Shri B. K.Singh, Sr.DR Date of Hearing 01.10.2024 Date of Pronouncement 12.11.2024 Page | 1

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI "B" BENCH: NEW DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI YOGESH KUMAR US, JUDICIAL MEMBER [Assessment Year : 2014-15] ITO, vs Discoveri Media Group, Gurgaon. 97B, Udyog Vihar, Phase-V, Gurgaon-122002.

PAN-AAIFD8766G APPELLANT RESPONDENT [Assessment Year : 2014-15] Discoveri Media Group vs ITO, C/o-S.L.Poddar & Co., Ward-1(4), Gokul Apartment, E-3A, Kantichandra Gurugram. Road, Bani Park, Jaipur, Rajasthan-302016. PAN-AAIFD8766G APPELLANT RESPONDENT [Assessment Year : 2015-16] ITO, Vs Discoveri Media Group, Gurgaon. 97B, Udyog Vihar, Phase-V, Gurgaon-122002. PAN-AAIFD8766G APPELLANT RESPONDENT [Assessment Year : 2015-16] Discoveri Media Group, vs ITO, 97B, Udyog Vihar, Phase-V, Ward-1(4), Gurgaon-122002. Gurugram. PAN-AAIFD8766G APPELLANT RESPONDENT Appellant by Shri S.L.Poddar, Adv. Respondent by Shri B. K.Singh, Sr.DR Date of Hearing 01.10.2024 Date of Pronouncement 12.11.2024 Page | 1

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI "B" BENCH: NEW DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI YOGESH KUMAR US, JUDICIAL MEMBER [Assessment Year : 2014-15] ITO, vs Discoveri Media Group, Gurgaon. 97B, Udyog Vihar, Phase-V, Gurgaon-122002.

PAN-AAIFD8766G APPELLANT RESPONDENT [Assessment Year : 2014-15] Discoveri Media Group vs ITO, C/o-S.L.Poddar & Co., Ward-1(4), Gokul Apartment, E-3A, Kantichandra Gurugram. Road, Bani Park, Jaipur, Rajasthan-302016. PAN-AAIFD8766G APPELLANT RESPONDENT [Assessment Year : 2015-16] ITO, Vs Discoveri Media Group, Gurgaon. 97B, Udyog Vihar, Phase-V, Gurgaon-122002. PAN-AAIFD8766G APPELLANT RESPONDENT [Assessment Year : 2015-16] Discoveri Media Group, vs ITO, 97B, Udyog Vihar, Phase-V, Ward-1(4), Gurgaon-122002. Gurugram. PAN-AAIFD8766G APPELLANT RESPONDENT Appellant by Shri S.L.Poddar, Adv. Respondent by Shri B. K.Singh, Sr.DR Date of Hearing 01.10.2024 Date of Pronouncement 12.11.2024 Page | 1

These are appeals preferred by the assessee against the separate impugned orders of the Assessing Officer (hereinafter in short 'the AO') dated 29.03.2021 / 31.03.2021 pursuant to the directions of the Dispute Resolution Panel (hereinafter in short 'the DRP') both dated 05.02.2021 and pertain to Assessment Years (hereinafter in short 'AY') 2016-17 & 2015-16 respectively.

IT(TP)A Nos.32 & 33/Chny/2021 (AY 2016-17 & 2015-16) M/s.Sundram Fasteners Ltd.

:: 2 ::

2. Both parties agreed that issues permeating in both the assessment years are similar and identical except that of ground no.3, 5, 9, 12 & 13 for assessment year 2016-17, which will be discussed at the last.

----Respondent For Petitioner(s) : Mr. Amit Kumar Sharma For Respondent(s) : Mr. Vijay Singh Yadav, PP HON'BLE MR. JUSTICE GANESH RAM MEENA Order 07/11/2024

1. This bail application has been filed by the accused-petitioner under Section 483 B.N.S.S., in connection with F.I.R. No.263/2024, registered at the Police Station Special Crime and Cyber Crime Police Station, Commissionerate Jaipur for the offences punishable under Sections 420, 406, 419, 120-B of IPC and 66 (C), 66 (D) of IT Act.

2. Heard.

1. The case has been heard through Video Conferencing from Allahabad.

2. Heard Sri Vaibhav Kalia (in bail no.1538/2023), Sri Salil Kumar Srivastava (in bail nos.11541/2022, 14110/2022, 14113/2022 & 14164/2022), Sri Manish Mani Sharma (in bail nos.1575/2023, 1640/2023, 1920/2023, 1998/2023, 2066/2023, 2090/2023 & 2316/2023), learned counsels for the applicants and Sri Ajai Kumar, Sri Vivek Kumar Rai, learned counsels for the informant as well as Ms. Parul Kant, learned A.G.A. for the State and perused the record.

First Bail Applications Moved On Behalf Of The Applicants:-

3. Applicant- Nandan Singh Bisht went to jail on 19.10.2021 in Case Crime No.0219 of 2021, under Sections 147, 148, 149, 307, 326, 302, 120-B, 34, 427 IPC, Section 30 of Arms Act and Section 177 of Motor Vehicle Act, Police Station- Tikuniya, District- Lakhimpur Kheri.

YASHWANT VARMA, J.

1. This Letters Patent Appeal1 is directed against the judgment rendered by the learned Single Judge on 19 February 2013 in terms of which an Award rendered by the Industrial Tribunal2 has come to be upheld. In terms of the Award dated 05 October 2005, the petitioner- appellant was directed to frame a policy of regularisation in respect of the respondent workmen. Both the Tribunal as well as the learned LPA Tribunal Single Judge have essentially held against the appellant on the ground that the engagement of the respondent-workmen through a contractor was merely a ruse to overcome the obligations which would have stood attached in case it were to be recognized to be the principal employer.

YASHWANT VARMA, J.

1. The Commissioner of Income Tax (TDS) impugns the judgment rendered by the Income Tax Appellate Tribunal1 on 10 April 2017 Tribunal and which has principally held that the capital grant subsidy given by the respondent-assessee to its Concessionaires would not be subject to a withholding tax as contemplated under Section 194C of the Income Tax Act, 19612.

2. We had upon hearing learned counsels for respective sides on 19 March 2024 admitted the appeal on the solitary issue of deduction of tax at source. The said order is reproduced hereinbelow:-

YASHWANT VARMA, J.

1. The Commissioner of Income Tax (TDS) impugns the judgment rendered by the Income Tax Appellate Tribunal1 on 10 April 2017 Tribunal and which has principally held that the capital grant subsidy given by the respondent-assessee to its Concessionaires would not be subject to a withholding tax as contemplated under Section 194C of the Income Tax Act, 19612.

2. We had upon hearing learned counsels for respective sides on 19 March 2024 admitted the appeal on the solitary issue of deduction of tax at source. The said order is reproduced hereinbelow:-

1. Heard learned counsel for the parties.

2. The instant Criminal Appeals under Section 374 (2), Cr.P.C. have been filed by the appellants impeaching the judgment and order 10.11.2008 passed by the Additional Sessions Judge/F.T.C., Shravasti in Sessions Trial No. 6/2006 (State vs. Dharmendra Kumar & another) arising out of Case Crime No. 135/1997, under Section 25 Arms Act, P.S. Ikauna, District Shravasti thereby convicting and sentencing the appellant under Section 25 Arms Act for two and a half years rigorous imprisonment with fine of Rs. 30,000/- and in default of payment of fine five months' additional rigorous imprisonment.

3. An FIR was lodged on 25.06.1997 at Police Station- Ikauna, District- Shravasti registered as Case Crime No. 135/1997, under Section 307 IPC and Section 7 of Criminal Law Amendment Act and Section 25 Arms Act against the accused-appellant and Jitendra Kumar @ Guddu. As per the FIR, the case of the prosecution, in nutshell, is that on provocation of accused Jitendra Kumar @ Guddu, the appellant opened fire with country made pistol, which was recovered from the possession of the appellant, on police party. In this incident, no one sustained firearm injury.

1. Mr. Devansh Mohta, learned Counsel assisted by Mr. Vikram Rajkhowa, learned Counsel is present on behalf of the Applicant in Miscellaneous Application No.31/2023/EZ.

2. Arguments could not be concluded today.

1

3. On the request of the Counsel for the parties, put up this matter for further hearing on 25.11.2024.

4. List on 25.11.2024 for further hearing.

..................................... B. Amit Sthalekar, JM ............................................. Dr. Arun Kumar Verma, EM November 11, 2024, Original Application No.44/2020/EZ With Miscellaneous Application No.31/2023/EZ In Original Application No.43/2020/EZ SKB

1. Vide order dated 29.08.2024 Prakash Grih Nirman Sehkari Samiti Maryadit was directed to file the reply. Learned counsel representing respondent/ Prakash Grih Nirman Sehkari Samiti Maryadit has submitted that due to technical reasons reply has not been uploaded. The same may be filed within two weeks with copy to the opposite parties.

2. In the meantime, learned counsels for the State and BMC are directed to trace the map, revenue record with regard to allotment/allocation of green belt in the Map as approved.

3. Applicant present in person has submitted that the present matter relates only to the cutting of trees. MPPCB has issued notice to the Prakash Grih OA No. 139/2023(CZ) Krishnarani Agrawal vs. State of Madhya Pradesh & Ors. Nirman Sehkari Samiti Maryadit with assessment of environmental compensation but the same has not been replied till date. State PCB is directed to finalise the matter and report within two weeks.

1. In this original application, registered suo motu, the issue under consideration relates to the large-scale encroachment on the forest land across the country.

2. The Tribunal by the order dated 19.04.2024 had required the States/Union Territories(UTs) to furnish the detailed information in the format provided in that order and also to supply a copy thereof to Counsel for the Respondent No.1, MoEF&CC, who was directed to compile the information in a separate table which was also provided in that order.

3. The MoEF&CC has filed the interim affidavit dated 30.07.2024 disclosing that the reply was received by the MoEF&CC by 23 States/UTs out of which, 16 States/UTs had provided the data in the prescribed format.

The 'preliminary report' dated 24.07.2020 filed by the Expert Committee constituted by this Tribunal vide order dated 24.06.2020 is taken on record. On the request of learned Counsel appearing for the parties, adjourned to 06.08.2020. Liberty to file further submission, if any, before the next date.

Adarsh Kumar Goel, CP S. P. Wangdi, JM Dr. Nagin Nanda, EM July 29, 2020 Original Application No. 43/2020(EZ) & Original Application No. 44/2020(EZ) DV

1.1 We have heard learned Counsel for the parties. Hearing concluded. Order reserved. The order will be uploaded on the website, after due consideration, on or before 19.02.2021.

Adarsh Kumar Goel, CP S.K. Singh, JM Dr. Nagin Nanda, EM February 15, 2021 Original Application No. 43/2020(EZ) with connected matters DV

1. Case taken up by video conference on Vidyo App.

2. These cases are taken up together as identical questions have been raised. The Applicant in O.A. No. 43/2020/EZ, an environmentalist, who has preferred the application alleging failure of the Respondent Authorities in preventing the blowout of Baghjan 5 oil well of the Respondent No. 1, M/s. Oil India Ltd. (OIL in short), resulting in a massive fire causing irreparable loss to the entire biodiversity of the region and loss of lives and property.

3. It is stated that on 27.05.2020 at around 10:30 AM the producing well of Baghjan 5 under the Baghjan Oilfield of OIL in Tinsukia District, Assam, released natural gas in an uncontrolled manner. Baghjan is one of the 23 oil wells set up by OIL to tap the large gas reserves in the Brahmaputra basin located near the Eco Sensitive Zone (ESZ) of the Dibru-Saikhowa National Park. The released gas is stated to be a mix of propane, methane, propylene and other gases that flow with the wind the condensate of which mostly falls on the bamboo groves, tea gardens, banana trees and betel nut trees in the area and also spread into the Dibru- Saikhowa National Park which, according to the Applicant, records over 40 mammals, 500 species of birds, 104 fish species, 105 butterfly species and 680 types of plants, including a wide variety of rare orchids. It harbours the tiger, elephant, wild buffalo, leopard, hoolock gibbon, capped langur, slow loris, Gangetic dolphin, besides critically endangered bird species such as the Bengal Florican, White Winged Duck, Greater Adjutant stork, White rumped vulture, slender billed vulture as well as the rare and endemic Black-breasted parrotbill.

1. This order is being passed in continuation of orders dated 24.06.2020 and 02.07.2020 dealing with the issue of providing remedies to the victims and for restoration of environment as a result of incident of oil blowout on 27.05.2020 and other consequential events that followed at Baghjan in Tinsukia District of Assam.

2. The Tribunal noted the case of the applicant that as a result of blowout on 27.5.2020, the Baghjan Oil well set up by the Oil India Limited (OIL) released propane, methane, propylene and other gases causing damage to bamboo groves, tea gardens, banana trees and betel nut trees in the area and also spread into the Dibru-Saikhowa National Park which, according to the Applicant, records over 40 mammals, 500 species of birds, 104 fish species, 105 butterfly species and 680 types of plants including a wide variety of rare orchids. The area harbours tiger, elephant, wild buffalo, leopard, hoolock gibbon, capped langur, slow loris, Gangetic dolphin, besides critically endangered bird species such as the Bengal Florican, White Winged Duck, Greater Adjutant stork, White rumped vulture, slender billed vulture as well as the rare and endemic Black-breasted parrotbill. The oil also spilled into the Dibru river causing a film of oil in the river that passes through the Maguri- Motapung wetlands, an Important Bird and Biodiversity Area, and along the Dibru Saikhowa National Park. The Maguri-Motapung Wetland, located less than 10 km from Dibru-Saikhowa National Park, is a part of the Dibru-Saikhowa Biosphere Reserve (DSBR) and hosts some of the most vulnerable species of birds such as Swamp Francolin, Marsh Babbler, Greater Adjutant and Pallas's Fish-eagle, Red-headed Vulture and White-bellied Heron, and over 80 species of fish. River Dibru is a tributary of River Lohit which then forms river Brahmaputra in the lower reaches. Brahmaputra river system is also a home to Gangetic dolphins. As a result of the blowout, there was also a fire on 09.06.2020. The applicant has also stated that the blowout has left behind huge volumes of residue as gas condensate which is a mixture of chemical compounds that are toxic for land and vegetation and is a known carcinogen. The blowout is not only hazardous to the health of the people but also severely affect their livelihood whose occupation is mainly agriculture, fishing and animal rearing. 1610 families were displaced as a result of the gas leak.

Order 12/11/2024 This application for bail under Section 483 BNSS has been filed by the petitioners who have been arrested in connection with F.I.R. No.21/2024 registered at Police Station Gangasheher, Dist. Bikaner, for the offences under Sections 323, 341, 354, 307 and 143 of IPC.

At the outset, learned counsel for the petitioner does not want to press the instant bail application at this stage on behalf of the petitioner No.1- Mohammed Imran Rehmani S/o Mohammed [2024:RJ-JD:45679] (2 of 4) [CRLMB-10861/2024] Ayub Rehmani but, he seeks leave of the Court to file a fresh bail application after the statements of the injured- Ajeez are recorded.

[2024:RJ-JD:45696] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR S.B. Criminal Miscellaneous Bail Application No. 13482/2024 Ramesh S/o Shri Jalaram, Aged About 30 Years, R/o Bishnoiyan Ki Dhani, Bhaniya, Tehsil Sojat, P.s. Shivpura, Dist. Pali, Presently Residing At Janta Colony, Rameshwar Nagar, P.S. Basni, Dist. Jodhpur, Raj.

(Confined In Jodhpur Central Jail)

----Petitioner Versus State Of Rajasthan, Through PP

----Respondent For Petitioner(s) : Mr. Sanjay Bishnoi For Respondent(s) : Mr. Surendra Bishnoi, Public Prosecutor JUSTICE DINESH MEHTA Order 12/11/2024

Date : 11.11. 2024 Heard Mr. K. Baruah, learned counsel for the petitioner and Mr. M.P. Goswami, learned Addl. Public Prosecutor, Assam, appearing for the State respondent.

It is submitted by Mr. M.P. Goswami, learned Addl. Public Prosecutor that charge sheet vide C.S. No. 11/24, dated 31.03.2024 has already been submitted Page No.# 2/2 in connection with Kazigaon P.S. Case No. 87/2023 under Sections 120B/ 273/ 379/ 418/ 420/411 IPC read with Section 59(II) of Food Safety and Standard Act, 2006.

In view of the above, this petition is disposed of with a direction to the petitioner to approach before the trial court with an appropriate application seeking zimma of 125 bags of local areca nuts.

This is second application filed under Section 439 of Cr.P.C for grant of bail to the applicant in connection with Crime No. 04 of 2024 registered at Police Station - Nateran, District Vidisha (M.P.) for the offence punishable under Sections 147, 148, 149, 294, 323, 324, 326, 325, 307, 506 of IPC. First application was dismissed on merits vide order dated 24.04.2024 passed in M.Cr.C. No. 16327/2024.

2. Learned counsel for the applicant argued that the applicant is innocent and has been falsely implicated. It is further argued that the after withdrawal first bail application, case was listed on many occasion for recording of evidence of injured witnesses. Summons and bailable warrants were issued for appearance of the injured witnesses. However, except 22.08.2024, they failed to appear before the trial Court for recording of evidence, despite they were bound over for next date of hearing. Further submission is that there is delay in trial and lastly on 07.11.2024 two injured witnesses have been examined and remaining 30 enlisted NEUTRAL CITATION NO. 2024:MPHC-GWL:19414 2 MCRC-27381-2024 witnesses are yet to be examined. Applicant has already suffered incarceration more than eight months since 09.02.2024. Allegedly, he inflicted injuries to Arvind by means of pharsa, but no grievous injury is found on his body. As per MLC, the injury are caused by hard and blunt object which belied the version of prosecution about causing injury by sharp cutting object pharsa. The applicant is in custody since 09.02.2024. Since investigation has already been completed, therefore, further custodial interrogation is no more required. The applicant he is permanent resident of District Vidisha (M.P.) and there is no possibility of his absconding or tempering with prosecution case. Hence, he prays for grant of bail to the applicant.

Petitioners have invoked the jurisdiction under Section 528 of the Bharatiya Nagarik Suraksha Sanhita, 2023, to quash all proceedings against them.

2. Petitioners are accused 1 to 8 in S.C.No.1346/2019 on the files of the Assistant Sessions Court, Thiruvananthapuram, arising out of Crime No.1593/2018 of Poojappura Police Station, registered for the offences under Sections 143, 147, 148, 201, 202, 294(b), 506(ii), 326 and 308 r/w Section 149 of the Indian Penal Code, 1860. Respondents 2 and 3 are the defacto complainant and the injured witness.

3. According to the prosecution, the accused had, on 03.09.2018, formed themselves into an unlawful assembly after abusing the defacto complainant and the third respondent, assaulted them, inflicted grievous injuries, and thereby committed the offences alleged.

[WP(C) Nos.26883/2024, 38022/2024, 38213/2024, 38235/2024 & 38427/2024] The issue raised in these writ petitions are covered against the petitioners by the judgment of the Supreme Court in Chandra Sekhar Jha v. Union of India and others; (2022) 14 SCC 152. It is clear from a reading of the judgment of the Supreme Court that after the amendment of Section 129 E of Customs Act, 1962 with effect from 06-08-2014 it is a provision beneficial to the persons who propose to file an appeal (like the petitioners herein) and only requires deposit of a portion of the demand. On a consideration of the provision is substituted with effect from 06-08-2024 and on considering the question as to whether such provision will cause undue hardship, it was held as follows;

KOCHUVEETHIL HOUSE, ERANZHIPALAM PO, KOZHIKODE, PIN - 673006 2 STATE OF KERALA REPRESENTED BY PUBLIC PROSECUTOR, HIGH COURT OF KERALA - 682031 BY ADVS.

MADHAVANUNNI V T LEO LUKOSE(K/001131/2016) T.M.KHALID(K/000047/2013) K.P.SUSMITHA(K/956/2001) VINOD SINGH CHERIYAN(K/000197/1983) B.G HARINDRANATH(SR.) SRI. RENJIT GEORGE, SR.PUBLIC PROSECUTOR, ADV.ALEX JOSEPH THIS CRIMINAL MISC. CASE HAVING COME UP FOR ADMISSION ON 26.09.2024, THE COURT ON 08.11.2024 PASSED THE FOLLOWING:

2024:KER:83495 CRL.MC NO. 3248 OF 2023 CR ORDE R Dated this the 8th day of November, 2024 This Criminal Miscellaneous Case has been filed under Section 482 of the Code of Criminal Procedure to quash Annexure-A1 complaint in C.C.No.2/2023 on the files of the Judicial First Class Magistrate Court, Kozhikode. The petitioners are accused Nos.1 to 13 in the above case.

The Court :- We have heard the learned Advocates for the parties. This appeal has been filed by the respondent in WPO/1664/2023 challenging the interim order dated 14.12.2023.

By the said interim order the positive direction has been issued to the appellant to disburse the dues to the writ petitioner in terms of the bills for the period other than pertaining to the financial year 2018-19 and also the appellant has been restrained till the disposal of the writ petition from refusing to accept the bills which has been filed by the writ petitioner for the subsequent period including the current years.

We find that relief granted to the writ petitioner is in fact the relief which has been prayed for by the writ petitioner in prayers (f) and (g) of the writ petition. The learned Single Bench was also conscious of the fact that to decide the matter finally affidavits have to be called for and, accordingly, issued appropriate direction.

It appears that a Sole Arbitrator had been appointed in terms of the arbitration clause contained in the agreement dated December 5, 2018.

An application under section 17 of the Arbitration and Conciliation Act, 1996 (for short "the Act") had been preferred before the learned Arbitrator. Two Officers were appointed as Receivers in respect of the subject asset. The Receivers were directed to take physical possession of the said asset being an equipment being XR 220D, bearing engine no.22293605 along with its accessories, as mentioned in the agreement.

Pleadings disclose that the Receivers were not able to take physical possession of the asset in question as they were resisted by the respondents and the local police authorities also did not cooperate.

The Court:- This appeal by the revenue filed under Section 260A of the Income Tax Act, 1961 (the Act) is directed against the order dated November 08, 2023 passed by the Income Tax Appellate Tribunal 'A' Bench, Kolkata (the Tribunal) in ITA No.666/Kol/2023 for the assessment year 2012-13.

The revenue has raised the following substantial questions of law for consideration:-

(a) Whether on the facts and circumstances of the case and in law, the Learned Income Tax Appellate Tribunal has committed substantial error by not considering the addition made by the Assessing Officer on account of share capital / share premium of Rs.3,00,00,000/- made u/s 68 of the IT Act, 1961, without considering the fact that there is accommodation entry in the instant case?

learned advocate on record of the appellant is directed to serve notice of appeal on the respondent in the meantime.

(T. S. SIVAGNANAM, C.J.) (HIRANMAY BHATTACHARYYA, J.) S. Kumar

The Court : This is an appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 (the Act) challenging an order dated January 11, 2024 passed by the Income Tax Appellate Tribunal, "B" Bench, Kolkata (Tribunal) in I.T.A No.763/Kol/2022, for the assessment order 2013-14.

We have heard Mr. Aryak Dutt, learned standing counsel appearing for the appellant and Mr. Soumitra Chowdhury, learned counsel for the respondent/assessee.

The appeal was filed beyond time and an application for condonation of delay was filed which was heard and the delay was condoned. Learned counsel appearing for the assessee would submit that the assessee has been advised to avail the provisions of the direct tax Vivad Se Viswas Scheme (VSVS) dated 15 th October, 2023. However, one issue may crop up if the assessee files an application under VSVS by citing that the duty fixed for eligible cases as has been mentioned in paragraph 3(Sl.1)(ii). Identical issue arose for consideration before this Court in the case of Principal Commissioner of Income Tax-1, Kolkata vs. Asish Kumar Ghosh, WPA 18282 of 2021 and by judgment dated 1st April, 2022 this Court had considered the very same issue and found that the assessee would be eligible to file a declaration under the provisions of the VSVS and a direction was also issued to process such application. The judgment rendered in Asish Kumar Ghosh will fully support the case of the assessee and therefore the assessee is entitled to file an application under the VSVS. Accordingly, the assessee is directed to file an application and the department shall process the application in accordance with law.

Affidavit of service is taken on record.

This application under Section 9 of the Arbitration and Concilation Act, 1996 has been filed for an injunction restraining the respondent from operating the bank account being No. 5480011001480 maintained with the Bangiya Gramin Vikash Bank. The petitioner submits that the dispute arises out of a settlement executed between the parties on January 15, 2021. The settlement contains an arbitration clause. It provides that all disputes and differences relating to any previous, present or future and arising out of the transactions, sale or purchase etc. shall be decided by a sole arbitrator under the Arbitration and Conciliation Act, 1996. The petitioner submits that pursuant to such settlement, a cheque for an amount of Rs.11,84,856/- dated June 12, 2021 was issued in favour of the petitioner by the respondent. The cheque was dishonoured and the petitioner has already initiated proceedings under Section 138 of the Negotiable Instruments Act, 1881.

The Court :The affidavit of service is taken on record. This is an application under Section 11 of the Arbitration and Conciliation Act, 1966 (hereinafter referred to as the 'said Act'). The petitioner was engaged by the respondent to execute some piling work. The petitioner contends that the work could not be completed as NTPC had stopped the petitioner from carrying out the same on account of certain disputes between NTPC and the respondent. It is submitted that non- payments of the amounts due and other disputes between the petitioner and the respondent could not be resolved as a proceeding was before an arbitrator for resolution of a dispute between NTPC and the respondent. The petitioner claims to have also approached NTPC and were allegedly informed that the claim of the petitioner would be liquidated by the respondent as the money awarded by the arbitrator in the arbitration proceedings between the respondent and NTPC, had been paid to the respondents.The petitioner had invoked the arbitration clause and the respondent replied to the notice, thereby denying the claim of the petitioner. The respondent suggested the name of a learned Retired Judge to act as the sole arbitrator, in response to the notice invoking arbitration. In reply to such letter, the petitioner suggested the names of three learned Retired Judges.

The Court:- Mr. Mitra, learned senior advocate prays for hearing of this application under section11 of the Arbitration and Conciliation Act, 1996 (hereinafter referred to as the said Act) on the ground that the arbitrability of a dispute should not be decided by this Bench. This issue should also be decided by the learned arbitrator. Mr. Mitra further contends that once there is an arbitration clause and arbitration has been invoked under section 21 of the said Act, all that this court is supposed to do is to appoint an independent person to act as an arbitrator.

2

Mr. Sinha, learned advocate for the respondent opposes such prayer and submits that the order passed under section 9 of the Arbitration and Conciliation Act, 1996 in favour of Mr. Mitra's client, has been challenged before the Hon'ble Division Bench. Mr. Sinha has produced an order dated 15th April, 2024 passed in the appeal preferred by the respondent. The question of jurisdiction of the arbitrator to decide the dispute has been raised. The Hon'ble Division Bench had observed that it would be up to the learned single judge whether to decide the question or to adjourn the proceedings, in order to enable the Division Bench to proceed. Mr. Sinha submits that the erstwhile Single Bench had adjourned this matter, on the basis of the order of the Hon'ble appeal Court.

The Court:- This appeal by the assessee filed under Section 260A of the Income Tax Act, 1961 (the Act) is directed against the order dated January 16, 2024 passed by the Income Tax Appellate Tribunal 'C' Bench, Kolkata (the Tribunal) in ITA No.1964/Kol/2019 and C.O. No.39/Kol/2019 for the assessment year 2015-16. This appeal is admitted on the following substantial questions of law:-

(i) Whether the Tribunal was justified in law in upholding the invocation of sub-section (2) of section 14A of the Income Tax Act, 1961 and rule 8D(2)(iii) of the Income Tax Rules, 1962, in the absence of any satisfaction recorded by the Assessing Officer that having regard to the accounts of appellant, the appellant's claim that expenditure of Rs.9,77,888/ was incurred in relation to the exempt income was not correct?